Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 3D
Individuals who were non-UK domiciled
Section 3D deals with the tax treatment of gains from non-UK resident close companies that are attributed to individuals who were not domiciled in the United Kingdom, specifically for the tax year 2024–25 and earlier years, and how those gains interact with the remittance basis of taxation.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.